A Review of Australian Audit Pricing Literature

Andrew Ferguson (School of Accounting, University of New South Wales)

Accounting Research Journal

ISSN: 1030-9616

Publication date: 1 December 2005


This paper provides a review of the extensive contributions made to the audit pricing literature by researchers utilizing Australian data. Recent United States [hereafter US] regulatory requirements under the Sarbanes Oxley Act (Section 102) have mandated disclosure of audit fees. As such this is a useful occasion to review the existing Australian audit pricing research, since the audit fee disclosure advantage once enjoyed by Australian researchers has now effectively dissipated. Beginning with the origins and genesis of audit pricing research in Australia, this review then discusses the key contributions to the literature over time. It concludes with some brief discussion of potential research directions.



Ferguson, A. (2005), "A Review of Australian Audit Pricing Literature", Accounting Research Journal, Vol. 18 No. 2, pp. 54-62. https://doi.org/10.1108/10309610580000675

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